National  Tax  Association 
Columbus,  Ohio 


EXPLANATIONS 


Regarding  the 


Duty  and  Privileges 

OF 

Corresponding  Members 


33  Co 

N *5C * ^ 


IT  is  the  function  of  this  Associa- 
tion to  receive  and  give  informa- 
tion regarding  the  moral,  economic, 
legal  and  practical  application  of  state 
and  local  taxation  principles,  theories 
and  policies  with  the  purpose  of  mak- 
ing available  for  the  improvement  of 
state  and  local  taxation  laws  and  their 
administration,  wherever  and  when- 
ever opportunity  may  offer,  the  knowl- 
edge evolved  from  reason  or  taught 
by  experience. 

The  duty  of  a Corresponding 
Member  is  to  give  to  this  Association 
all  information  coming  to  his  notice 
that  may  be  useful  to  its  purpose. 
This  may  be  done  by  sending  news- 
paper clippings,  copies  of  addresses, 
pamphlets,  reports  and  other  docu- 
ments; or  by  giving  reference,  by 
postal  card  or  otherwise,  to  newspaper 
and  magazine  articles,  public  ad- 
dresses, reports,  official  or  otherwise, 
recommendations  of  legislative  com- 
mittees, addresses  and  bills  pending 


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before  legislative  bodies  and  the  action 
taken  thereon,  and  decisions  and 
opinions  of  courts. 

The  ‘Privilege  of  a Corresponding 
Member  is  to  Receive  without  charge 
all  of  the  publications  of  this  Associa- 
tion, such  as  leaflets,  pamphlets  and 
documents  issued  from  time  to  time 
for  the  information  of  its  members, 
and  to  draw  from  its  Reference  Li- 
brary such  special  information  as  may 
be  desired.  Documents,  reports  and 
books  that  cannot  be  issued  for 
general  circulation  will  be  loaned  for 
a limited  time  for  examination  and 
study  on  the  payment  of  a small  fee 
under  circulating  library  rules . 

OBLIGATIONS  OF  CORRESPOND- 
ING MEMBERS. 

Corresponding  Members  assume 
no  obligations  of  any  kind.  Such 
membership  does  not  carry  with  it  a 
formal  or  an  implied  approval  of  any 
theory,  principle  or  practice,  or  any 
obligation  to  make  a contribution  for 
the  support  of  the  work  undertaken. 


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The  work  will  be  supported  by  vol- 
untary contributions.  The  names  of  all 
contributors  will  be  registered  as  Cor- 
responding Members . The  amount 
of  their  contributions  and  the  fact  that 
they  are  contributors  will  receive  no 
public  acknowledgment. 

FOR  THE  PROMOTION  OF  THE 
GENERAL  WELFARE. 

All  persons  having  a desire  to  pro- 
mote the  general  welfare  through  the 
improvement  of  state  and  local  taxa- 
tion laws  and  their  administration 
are  eligible  to  become  Correspond- 
ing Members  of  this  Association. 
Through  such  membership  it  is  espe- 
cially desirable  that  the  following 
groupes  of  persons  should  co-operate: 

1.  Workers  in  all  occupations. 

2.  Professional  men,  business  men 

and  financiers. 

3.  Legislators,  administrators  and 

judges. 

4.  Students,  educators,  writers, 

speakers  and  publishers. 

We  will  thank  you  to  suggest  names 
to  be  registered  in  these  groups. 


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REGARDING  CONTRIBUTIONS. 


It  is  obvious  that  the  amount  of 
money  contributed  will  measure  the 
work  done.  The  opportunity  and 
need  of  the  work  is  limitless.  In  the 
field  of  popular  education,  the  supply- 
ing of  one  column  of  reading  matter 
per  week,  in  plates  ready  for  use,  to 
six  thousand  newspapers,  covering 
every  State  in  the  Union,  will  cost  an 
average  of  only  fifty  cents  per  column 
per  paper,  per  week;  but  the  aggre- 
gate cost  will  be  one  hundred  and 
fifty-six  thousand  dollars  per  year. 
A better  investment  of  money  cannot 
be  made.  When  the  Association  has 
an  assured  income  of  one  hundred 
thousand  dollars  per  year  it  can 
make  a return  for  the  money  that  will 
be  thoroughly  satisfactory  to  its  con- 
tributors. 

Through  this  plate  service  the  best 
thought  of  the  most  competent  stu- 
dents can  be  placed  before  every 
newspaper  reader  in  the  country, 
A nation-wide,  well-informed  public 
opinion  will  tend  to  secure  a correct 

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application  of  sound  moral  and  eco- 
nomic principles  in  state  and  local 
taxation  laws  and  their  administration. 
This  will  result  in  uniformity  in  state 
legislation.  Articles  written  specially 
for  this  service  are  solicited. 

A number  of  persons  have  asked 
how  much  they  should  contribute ? 
Each  person  must  answer  this  ques- 
tion for  himself.  While  a small  con- 
tribution from  each  of  a large  number 
of  contributors  will  create  the  strongest 
and  most  efficient  organization,  the 
time  and  effort  required  to  build  in 
this  way  cannot  be  afforded  by  those 
who  may  easily  contribute  very  much 
larger  amounts.  The  number  of 
contributors  required  to  raise  the 
amount  wanted,  at  a moderate  rate 
of  contribution  for  each,  is  shown  by 
the  following  table : 

1 . 20,000  Contributors  at  $ 5.00  each,  $100,000 

2.  1 0,000  Contributors  at  10.00  each,  100,000 

3.  4,000  Contributors  at  25.00  each,  100,000 

4.  2,000  Contributors  at  50.00  each,  1 00,000 

5.  1 ,000  Contributors  at  100.00  each,  100,000 

The  average  of  this  table  is  $1 3.50. 

6.  8,000  Contributors  at  13.50  each,  108,000 

Each  person  can  select  the  group 

to  which  he  desires  to  belong,  or  he 


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can  be  an  average  man,  as  may  best 
suit  his  convenience.  But  if  this  be 
not  agreeable  to  him,  the  single  dol- 
lar he  can  easily  give  should  not  be 
withheld. 

CONTRIBUTIONS  FOR  SPECIAL 
WORK. 

Contributions  will  be  received  to  be 
devoted  exclusively  to  such  special 
toork  as  the  contributor  may  direct , — 
as  the  employment  of  experts  to  make 
investigations;  prepare  special  informa- 
tion for  publication;  the  writing  and 
publication  of  special  articles;  the  ar- 
ranging for  lectures  and  addresses; 
the  giving  of  evidence  before  Com- 
mittees, commissions  and  legislative 
bodies;  or  general  work  for  the  ac- 
complishment of  specific  results  in  any 
selected  State. 

You  can  double  your  subscription 
by  calling  the  attention  of  some  ac- 
quaintance to  this  work  who  will  be 
pleased  to  do  as  you  have  done.  Do 
not  let  the  work  lag  for  lack  of  sup- 
port. He  gives  twice  who  gives 
promptly. 

Respectfully  submitted, 
ALLEN  R.  FOOTE, 
President. 


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3 0112  105346313 


Temporary  Organization  Supported 
by  Voluntary  Contributions. 


OFFICERS 


President 

ALLEN  RIPLEY  FOOTE 
Former  Editor,  Public  Policy 
Commissioner,  Ohio  State  Board  of  Commerce 
Columbus,  Ohio 

Vice-President 
LAWSON  PURDY 

President,  Department  Taxes  and  Assessments 
City  of  New  York 

Treasurer 

FOSTER  COPELAND 
President,  City  National  Bank 
Columbus,  Ohio 

Auditors 

GOODLOE  KELLER  & CO. 

16  East  Broad  St.,  Columbus,  Ohio 

Secretary 

MARY  C.  SNYDER 

Reference  Library  and  Office  of  Secretary 
Board  of  Trade  Bldg.,  Columbus,  Ohio 


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